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I-4 - Act respecting the application of the Taxation Act

Section 40
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40. For the purposes of paragraph b of section 37, a right contemplated therein in respect of a taxpayer means a right owned by him on 31 December 1971 that was an original right, or a government right that he had acquired in substitution for an original right or that was one of a series of government rights acquired by him for the purpose of effecting the continuation, without interruption, of rights substantially similar to those he held under the original right.
1975, c. 22, s. 268; 2019, c. 14, s. 473.
40. For the purposes of subparagraph ii of paragraph b of section 37, a right contemplated therein in respect of a taxpayer means a right owned by him on 31 December 1971 that was an original right, or a government right that he had acquired in substitution for an original right or that was one of a series of government rights acquired by him for the purpose of effecting the continuation, without interruption, of rights substantially similar to those he held under the original right.
1975, c. 22, s. 268.
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